Judgement

HEGDE, J. :- The main controversy in this appeal by certificate is as to the constitutional validity of Section 12A (4) of the Bombay Sales Tax Act. 1946, to be hereinafter referred to as the Act. As in our judgment that provision is void, the same being violative of Article 19 (1) (f) of the Constitution, we have not thought it necessary to examine the other contentions raised in the appeal.

2. The facts material for the purpose of deciding the question formulated above, are these: The appellants are dealers registered under the Act carrying on business in art silk, cotton and handloom cloth. During, the period January 26, 1950 to March 31, 1950, the appellants effected various sales outside the State of Bombay. As those sales were protected by Article 286 (1) (a) of the Constitution, they were outside the reach of the Act. But yet the sales tax officer assessed the turnover relating to those sales. The tax levied in respect of that turnover was Rs. 4,494-3-9. In appeal, the order of the sales tax Officer was affirmed by the Assistant Collector of sales tax. But the Additional Collector of sales tax, in revision revised the levy to some extent and ordered a refund of Rs. 2